Pub Date : 2023-06-30DOI: 10.21532/apfjournal.v8i1.268
Afifatul Munawiroh, Rumawi Rumawi
This research is an analysis of fraud based on library research, while the theme of this research is Fraud Analysis as a Violation of Business Ethics from a Positive Legal Perspective in Indonesia. There are three problem formulations. First, what are the forms of fraud in business ethics? Second, how is fraud as a violation of business ethics from a positive legal perspective in Indonesia? Third, what are the implications of fraud as a violation of business ethics in Indonesia? The content analysis approach is used to examine the forms of fraud, the positive legal perspective of fraud in Indonesia, and the implications of fraud as a violation of business ethics in Indonesia. The results and discussion in this study indicate that fraud has a bad influence on the economy in Indonesia. Therefore, regulations regarding business ethics and consumer protection are made to protect and benefit the wider community.
{"title":"Analysis of Fraud as a Violation of Business Ethics From a Positive Legal Perspective in Indonesia","authors":"Afifatul Munawiroh, Rumawi Rumawi","doi":"10.21532/apfjournal.v8i1.268","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.268","url":null,"abstract":"This research is an analysis of fraud based on library research, while the theme of this research is Fraud Analysis as a Violation of Business Ethics from a Positive Legal Perspective in Indonesia. There are three problem formulations. First, what are the forms of fraud in business ethics? Second, how is fraud as a violation of business ethics from a positive legal perspective in Indonesia? Third, what are the implications of fraud as a violation of business ethics in Indonesia? The content analysis approach is used to examine the forms of fraud, the positive legal perspective of fraud in Indonesia, and the implications of fraud as a violation of business ethics in Indonesia. The results and discussion in this study indicate that fraud has a bad influence on the economy in Indonesia. Therefore, regulations regarding business ethics and consumer protection are made to protect and benefit the wider community.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126220052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-30DOI: 10.21532/apfjournal.v8i1.271
D. Wibowo, Yusril Putra
This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in director), rationalization (as proxied by the variable of change in auditor), arrogance (as proxied by the variable of political connection), and pressure (as proxied by the variables of financial target and financial stability), toward financial statement fraud in an agricultural company listed on the Indonesia Stock Exchange (IDX) from 2016 - 2019, with a total sample of 72 agricultural firms. There are two kinds of quantitative approaches used in this study. First is a purposive sampling technique. Second, multiple linear regression using SPSS 24. This finding shows financial stability variables and targets cause financial statement fraud. Fortunately, those variables which not effect financial statement fraud are the industrial nature, ineffective monitoring, director changing, auditor changing, and political connection.
{"title":"Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis","authors":"D. Wibowo, Yusril Putra","doi":"10.21532/apfjournal.v8i1.271","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.271","url":null,"abstract":"This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in director), rationalization (as proxied by the variable of change in auditor), arrogance (as proxied by the variable of political connection), and pressure (as proxied by the variables of financial target and financial stability), toward financial statement fraud in an agricultural company listed on the Indonesia Stock Exchange (IDX) from 2016 - 2019, with a total sample of 72 agricultural firms. There are two kinds of quantitative approaches used in this study. First is a purposive sampling technique. Second, multiple linear regression using SPSS 24. This finding shows financial stability variables and targets cause financial statement fraud. Fortunately, those variables which not effect financial statement fraud are the industrial nature, ineffective monitoring, director changing, auditor changing, and political connection.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115155840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-30DOI: 10.21532/apfjournal.v8i1.289
Ahmad Abbas, Neks Triani, Sasmita Nabila Syahrir
Insurance firms nowadays become a highlight for society after some cases of payment failure in Indonesia occur such as Jiwasraya, and Bumi Putera. It may decrease public trust in the prospect of the insurance business in the future. This research aims to demonstrate the future growth of the insurance business performances in Indonesia and detect distorted earnings. Afterward, the future growth yielded by firms between distorted and non-distorted earnings is tested in this research. The sample was public insurance firms in Indonesia. Financial data were analyzed using Autoregressive Integrated Moving Average (ARIMA) for forecasting future growth, meanwhile, the nexus between variables was tested using a logistic regression model of panel data. The result found that the prospect of insurance firms will be growing with positive and negative values. They will pull through the ups and downs of business over the period of 2021 to 2027. This research further detected the distorted earnings in the insurance business performances and found that the future growth yielded by firms with distorted earnings has no difference from non-distorted earnings. The finding is addressed to the insurance companies as input. They need to prepare their business from now by increasing their performance. This finding is considered as the means of rebuilding their trust in the growth of the insurance business and providing the answer to society regarding the insurance business prospect in the future.
{"title":"Forecasting the Prospect of the Future Business Growth and Detecting Distorted Earnings in Public Insurance Industry: The Voice from Indonesia","authors":"Ahmad Abbas, Neks Triani, Sasmita Nabila Syahrir","doi":"10.21532/apfjournal.v8i1.289","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.289","url":null,"abstract":"Insurance firms nowadays become a highlight for society after some cases of payment failure in Indonesia occur such as Jiwasraya, and Bumi Putera. It may decrease public trust in the prospect of the insurance business in the future. This research aims to demonstrate the future growth of the insurance business performances in Indonesia and detect distorted earnings. Afterward, the future growth yielded by firms between distorted and non-distorted earnings is tested in this research. The sample was public insurance firms in Indonesia. Financial data were analyzed using Autoregressive Integrated Moving Average (ARIMA) for forecasting future growth, meanwhile, the nexus between variables was tested using a logistic regression model of panel data. The result found that the prospect of insurance firms will be growing with positive and negative values. They will pull through the ups and downs of business over the period of 2021 to 2027. This research further detected the distorted earnings in the insurance business performances and found that the future growth yielded by firms with distorted earnings has no difference from non-distorted earnings. The finding is addressed to the insurance companies as input. They need to prepare their business from now by increasing their performance. This finding is considered as the means of rebuilding their trust in the growth of the insurance business and providing the answer to society regarding the insurance business prospect in the future.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130160067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-30DOI: 10.21532/apfjournal.v8i1.251
Bolty Evelyn Rilen Ballo, M. A. Dethan, Y. F. Angi, S. Rafael
Fraud prevention can be done by embedding fraud awareness to an entity’s employees and this actively demonstrates that management needs to create a valid control environment by creating a tone at the top to erode the hypocritical behavior of each leader at all levels. This research was conducted on public universities in Kupang City namely Universitas Nusa Cendana, Politeknik Negeri Kupang, Politeknik Kesehatan Kementerian Kesehatan Kupang, and Politeknik Pertanian Kupang. The goal of this study was to discover the impact of tone at the top principle on fraud prevention on public universities in Kupang. The sampling technique used was purposive sampling with total amount of sample was 46. All data was analyzed with SmartPLS 3.0 as the analysis tool the technique used was simple linear regression. The outcomes of this study partially show that the principle of tone at the top has a notable effect on the fraud prevention in public universities in Kupang. Meanwhile, the results of the study concurrently perform that the principle of tone at the top 43,8% affected fraud prevention while 56,2% was influenced by other factors.
欺诈预防可以通过在实体员工中植入欺诈意识来实现，这积极地表明，管理层需要通过在高层创造一种基调来削弱各级领导的虚伪行为，从而创造一个有效的控制环境。这项研究是在古邦市的公立大学进行的，即Universitas Nusa Cendana, Politeknik Negeri Kupang, Politeknik Kesehatan Kementerian Kesehatan Kupang和Politeknik Pertanian Kupang。本研究的目的是发现语气在最高原则对kumang公立大学的欺诈预防的影响。抽样方法为目的抽样，样本总数为46份。所有数据以SmartPLS 3.0作为分析工具进行分析，采用简单线性回归技术。本研究结果部分表明，高层调性原则对古邦公立大学的防欺诈有显著效果。同时，研究结果同时表明，前43.8%的语气原则影响了欺诈预防，56.2%的原则受到其他因素的影响。
{"title":"Analysis of Tone at the Top Principle’s Implementation in Fraud Prevention on Public University in Kupang City","authors":"Bolty Evelyn Rilen Ballo, M. A. Dethan, Y. F. Angi, S. Rafael","doi":"10.21532/apfjournal.v8i1.251","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.251","url":null,"abstract":"Fraud prevention can be done by embedding fraud awareness to an entity’s employees and this actively demonstrates that management needs to create a valid control environment by creating a tone at the top to erode the hypocritical behavior of each leader at all levels. This research was conducted on public universities in Kupang City namely Universitas Nusa Cendana, Politeknik Negeri Kupang, Politeknik Kesehatan Kementerian Kesehatan Kupang, and Politeknik Pertanian Kupang. The goal of this study was to discover the impact of tone at the top principle on fraud prevention on public universities in Kupang. The sampling technique used was purposive sampling with total amount of sample was 46. All data was analyzed with SmartPLS 3.0 as the analysis tool the technique used was simple linear regression. The outcomes of this study partially show that the principle of tone at the top has a notable effect on the fraud prevention in public universities in Kupang. Meanwhile, the results of the study concurrently perform that the principle of tone at the top 43,8% affected fraud prevention while 56,2% was influenced by other factors.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116125459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.21532/apfjournal.v7i2.253
Iftitah Rizky Dewi, Muhamad Fuad Budi Syakir
Humans play an important role in an organization. Humans, according to their responsibilities in an organization, are divided into leaders and followers. Both leaders and followers create a dynamic environment that produces organizational culture. This paper aims to emphasize the imperative need for leaders and followers to act with integrity. Tone at the top has proven to be an effective antidote to corruption, while followers must also be able to protect their leaders from asymmetric information that could lead them to unfair decisions. The method used in this paper is a literature study and comparative analysis applied in private companies in South Tangerang and public offices in Jakarta. The results of this study demonstrate the importance of integrity for both leaders and followers in achieving an anti-corruption organization.
{"title":"The Attachment of Leadership and Followership that Prioritizes Integrity in Realizing an Anti-Corruption Organization","authors":"Iftitah Rizky Dewi, Muhamad Fuad Budi Syakir","doi":"10.21532/apfjournal.v7i2.253","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i2.253","url":null,"abstract":"Humans play an important role in an organization. Humans, according to their responsibilities in an organization, are divided into leaders and followers. Both leaders and followers create a dynamic environment that produces organizational culture. This paper aims to emphasize the imperative need for leaders and followers to act with integrity. Tone at the top has proven to be an effective antidote to corruption, while followers must also be able to protect their leaders from asymmetric information that could lead them to unfair decisions. The method used in this paper is a literature study and comparative analysis applied in private companies in South Tangerang and public offices in Jakarta. The results of this study demonstrate the importance of integrity for both leaders and followers in achieving an anti-corruption organization.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132964951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.21532/apfjournal.v7i2.246
Mustika Prabaningrum Kusumawati, A. Rahman, Panzi Aulia Rahman
Indonesia was shocked by the disclosure of a scandal in a corruption case involving a prominent company engaged in aviation services. This is closely related to the public’s question regarding how and to what extent the internal audit function within a company can fight against corruption and create an anti-fraud culture within the company itself. In fact, the phenomenon of internal auditors in eradicating corruption and creating an anti-fraud culture in a corporation can create two sides of a knife with common interests. These interests are supported by one side of the internal auditor and another in terms of culture and regulations that are less supportive of creating anti-fraud and anti-corruption. Two main factors that weaken the internal auditors the lack of integrity due to conflicts of interest between internal auditors and company employees, and the lack of individual capabilities in the technological era. Various ways can be done by the Government and stakeholders, as regulators, to optimize the role of internal auditors in eradicating corruption and creating an anti-fraud culture.
{"title":"The Phenomenon oOf Internal Audit Supervision in Fighting Corruption and Creating an Anti-Fraud Culture in Corporations in Indonesia","authors":"Mustika Prabaningrum Kusumawati, A. Rahman, Panzi Aulia Rahman","doi":"10.21532/apfjournal.v7i2.246","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i2.246","url":null,"abstract":"Indonesia was shocked by the disclosure of a scandal in a corruption case involving a prominent company engaged in aviation services. This is closely related to the public’s question regarding how and to what extent the internal audit function within a company can fight against corruption and create an anti-fraud culture within the company itself. In fact, the phenomenon of internal auditors in eradicating corruption and creating an anti-fraud culture in a corporation can create two sides of a knife with common interests. These interests are supported by one side of the internal auditor and another in terms of culture and regulations that are less supportive of creating anti-fraud and anti-corruption. Two main factors that weaken the internal auditors the lack of integrity due to conflicts of interest between internal auditors and company employees, and the lack of individual capabilities in the technological era. Various ways can be done by the Government and stakeholders, as regulators, to optimize the role of internal auditors in eradicating corruption and creating an anti-fraud culture.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116490696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.21532/apfjournal.v7i2.260
Muh Sutri Mansyah, Achmad Busro, Yunanto Yunanto
This study aims to examine and analyze the integrity of investigators in handling criminal cases committed by witnesses (Case Study of Alleged Criminal Acts of Vandalism in Central Buton Regency), through a juridical-empirical research approach and analysis of qualitative methods. The results show. To reveal the integrity of investigators, two indicators are used, namely honesty and objectivism. So the results of the study showed that there was dishonesty by the investigators, namely asking for the summons of witnesses at night, the investigator denied the question and said it was not true while regarding objectivism, the investigator allegedly sided with the reporter based on the alleged threat to the witness to admit that he did it. Suggestions in realizing investigators with integrity can be formed through two aspects, namely internal aspects, and external aspects, internal aspects of the police institution must be seriously fostered through quality education of cultural maturity, spiritual maturity, psychological maturity, cultural maturity, conscience maturity, and moral maturity that originates from, external aspects, namely synergies between institutions and integration into a supervisory system.
{"title":"Revealing the Integrity of Investigators in Handling Cases of Crimesby Witnesses Perpetrated (Case Study of Alleged Criminal Acts of Vandalism in Central Buton Regency)","authors":"Muh Sutri Mansyah, Achmad Busro, Yunanto Yunanto","doi":"10.21532/apfjournal.v7i2.260","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i2.260","url":null,"abstract":"This study aims to examine and analyze the integrity of investigators in handling criminal cases committed by witnesses (Case Study of Alleged Criminal Acts of Vandalism in Central Buton Regency), through a juridical-empirical research approach and analysis of qualitative methods. The results show. To reveal the integrity of investigators, two indicators are used, namely honesty and objectivism. So the results of the study showed that there was dishonesty by the investigators, namely asking for the summons of witnesses at night, the investigator denied the question and said it was not true while regarding objectivism, the investigator allegedly sided with the reporter based on the alleged threat to the witness to admit that he did it. Suggestions in realizing investigators with integrity can be formed through two aspects, namely internal aspects, and external aspects, internal aspects of the police institution must be seriously fostered through quality education of cultural maturity, spiritual maturity, psychological maturity, cultural maturity, conscience maturity, and moral maturity that originates from, external aspects, namely synergies between institutions and integration into a supervisory system.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126328214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.21532/apfjournal.v7i2.264
Mustofa Kamal
The era of digital transformation requires management and auditors to apply data analytics. This era also increases the risk of procurement fraud. This study aims to determine the application of data analytics in handling the risk of procurement fraud in the 4.0 era. Quantitative methods are applied with data analytics techniques to 2018 provincial tender data. The results show that descriptive statistical techniques can reveal the profile of collusion risk attributes. The average provincial construction tender in 2018 indicates a risk of collusion above 50% for the high price attribute. The visualization technique produces a tender collusion risk dashboard. There are 3 provincial LPSEs detected to meet the combined risk indications of collusion. The level of likelihood of collusion risk in the 3 provinces also shows “almost certain to occur” or with a value of 5. The results of this study have implications for data analytics which are very important to be immediately applied in government procurement to manage the risk of procurement fraud.
{"title":"Data Analytics of Procurement Fraud Risks in Indonesia","authors":"Mustofa Kamal","doi":"10.21532/apfjournal.v7i2.264","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i2.264","url":null,"abstract":"The era of digital transformation requires management and auditors to apply data analytics. This era also increases the risk of procurement fraud. This study aims to determine the application of data analytics in handling the risk of procurement fraud in the 4.0 era. Quantitative methods are applied with data analytics techniques to 2018 provincial tender data. The results show that descriptive statistical techniques can reveal the profile of collusion risk attributes. The average provincial construction tender in 2018 indicates a risk of collusion above 50% for the high price attribute. The visualization technique produces a tender collusion risk dashboard. There are 3 provincial LPSEs detected to meet the combined risk indications of collusion. The level of likelihood of collusion risk in the 3 provinces also shows “almost certain to occur” or with a value of 5. The results of this study have implications for data analytics which are very important to be immediately applied in government procurement to manage the risk of procurement fraud.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122485361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.21532/apfjournal.v7i2.228
A. Yustina, Phyrel Asri Sugiyanto, Christine Dewi, Hadi Mahmudah
Whistleblowing is an incredibly effective method of preventing and identifying fraud. Indeed, a variety of circumstances contribute to an employee’s choice to file a whistle-blower complaint. The goal of this research is to illustrate the effect of perceived danger severity and perceived wrongdoing severity on whistleblowing intention using emotion as a moderator. This research used a quantitative approach. The major source of data was questionnaires issued to workers at a variety of businesses. A total of 207 samples were taken. In our investigation, we used SEM-PLS. Threat perception has an impact on negative mood and has a detrimental effect on whistleblowing intention, according to the research. Whereas the perceived gravity of misbehaviour improves one’s mood and raises the possibility of whistleblowing.
{"title":"Rationality and Non-Rationality Testing to Different Form of Whistleblowing","authors":"A. Yustina, Phyrel Asri Sugiyanto, Christine Dewi, Hadi Mahmudah","doi":"10.21532/apfjournal.v7i2.228","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i2.228","url":null,"abstract":"Whistleblowing is an incredibly effective method of preventing and identifying fraud. Indeed, a variety of circumstances contribute to an employee’s choice to file a whistle-blower complaint. The goal of this research is to illustrate the effect of perceived danger severity and perceived wrongdoing severity on whistleblowing intention using emotion as a moderator. This research used a quantitative approach. The major source of data was questionnaires issued to workers at a variety of businesses. A total of 207 samples were taken. In our investigation, we used SEM-PLS. Threat perception has an impact on negative mood and has a detrimental effect on whistleblowing intention, according to the research. Whereas the perceived gravity of misbehaviour improves one’s mood and raises the possibility of whistleblowing.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114448667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-25DOI: 10.21532/apfjournal.v7i2.266
Dona Ramadhan
The Covid-19 pandemic has impacted almost all socio-economic and business aspects. Changes in interaction patterns and a decrease in income lead to a higher potential for fraud risk. Management needs to take effective ways to mitigate fraud, especially fraud prevention as the most efficient strategy. This paper aims to explore and manage new challenges in terms of fraud risk related to the Fraud Triangle in non-digital financing companies. Using a quantitative approach, this study examines the effect of integrity and fraud awareness on fraud prevention according to the perception of the fraud detection team. 67 samples were collected and processed through PLS regression. The results show that R2 value is 0.592; integrity t-score is 3.315, p-value is 0.001; Fraud Awareness t-score is 2.119, p-value is 0.0341. Thus, integrity and fraud awareness have a positive and significant effect on fraud prevention in non-digital financing companies. However, there are some limitations that need to be investigated further, such as measurements for other fraud prevention strategies, other financial institutions, and other business industries that have been negatively affected by the Covid-19 pandemic.
{"title":"Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic","authors":"Dona Ramadhan","doi":"10.21532/apfjournal.v7i2.266","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i2.266","url":null,"abstract":"The Covid-19 pandemic has impacted almost all socio-economic and business aspects. Changes in interaction patterns and a decrease in income lead to a higher potential for fraud risk. Management needs to take effective ways to mitigate fraud, especially fraud prevention as the most efficient strategy. This paper aims to explore and manage new challenges in terms of fraud risk related to the Fraud Triangle in non-digital financing companies. Using a quantitative approach, this study examines the effect of integrity and fraud awareness on fraud prevention according to the perception of the fraud detection team. 67 samples were collected and processed through PLS regression. The results show that R2 value is 0.592; integrity t-score is 3.315, p-value is 0.001; Fraud Awareness t-score is 2.119, p-value is 0.0341. Thus, integrity and fraud awareness have a positive and significant effect on fraud prevention in non-digital financing companies. However, there are some limitations that need to be investigated further, such as measurements for other fraud prevention strategies, other financial institutions, and other business industries that have been negatively affected by the Covid-19 pandemic.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"369 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116539280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：